GroundRules
ORS 317.127: Long Term Enterprise Zone Fund.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 317 — Corporation Excise Tax
(1) The Long Term Enterprise Zone Fund is established, separate and distinct from the General Fund.
(2) Amounts credited to the Long Term Enterprise Zone Fund are continuously appropriated to the Department of Revenue for the purpose of making the distributions to local taxing districts described in ORS 317.131.
(3) Amounts in the Long Term Enterprise Zone Fund remaining unexpended on June 30 of the end of a biennium are transferred to the General Fund.
Collected 2026-09-03T23:50:13Z. Source file · JSON